NMIMS SEM 2 JUNE 2026 SOLVED ASSIGNMENTS
Business Analytics
Q1 A national retail chain, FreshStyles, is facing declining sales and customer complaints about product availability. The management suspects that the underlying issue stems from inconsistencies in their sales and inventory data collected from multiple branches. Their current datasets contain missing values, duplicates, and inconsistent formatting in date and product codes. Despite using Excel for analysis, the results remain inconclusive and are met with skepticism by stakeholders. The company’s analytics team has been tasked with resolving these data issues to enable trustworthy business insights and inform better inventory and sales strategies. As the lead data analyst for FreshStyles, apply appropriate data cleansing techniques (including missing value treatment, duplicate removal, and format standardization) to this real world dataset. Describe the sequential steps you would take and explain how your approach ensures data reliability and supports more effective business decision making?
Q2 (A) A manufacturing business has recently implemented a probability distribution analysis to better understand and reduce process defects. The operation team is considering whether to fit the data to a Poisson (discrete, PMF-based) or an Exponential (continuous, PDF-based) distribution. Corporate leadership is concerned about the accuracy and effectiveness of using each approach to drive quality improvement initiatives and continuous adaptation. Critically evaluate the merits and drawbacks of modelling defect data using Poisson versus Exponential distributions. Assess how the choice between the two would impact quality assurance, predictive accuracy, and the company’s adaptability to dynamic production environments, justifying your position.
Q2 (B) A consumer goods company deploys a simple linear regression model to predict monthly sales from advertising spend, yielding an R-squared value of 0.82. However, regional marketing managers note that in some months, major events (such as festivals and supply chain disruptions) may cause large, unpredictable deviations in sales that the regression model does not explain. The executive team must decide how much to trust the model outputs for future campaign planning, and whether to introduce more explanatory variables or develop alternative analytics approaches. Critique the company’s reliance on the current regression model for campaign planning in light of the marketing managers’ observations. How should the executive team weigh the strong R-squared value against external factors, and what improvements or complementary analyses would you recommend to enhance decision-making robustness?
Cost and management Accounting
Q1 A home appliance manufacturing company is preparing a cost sheet to analyze the production cost of its newly launched electric kettles. During the month of April 2026, the company produced 5,000 units. The following cost information is available:
Particulars Amount (Rs.)
Direct Materials 3,00,000
Direct Labour 2,00,000
Direct Expenses 50,000
Factory Rent 60,000
Factory Power & Fuel 40,000
Office and Administrative Expenses 70,000
Selling & Distribution Expenses 80,000
The company desires a profit of 20% on Cost.
Required:
a) Prepare a Cost Sheet showing:
– Prime Cost
– Factory Cost
– Cost of Production
– Total Cost (Cost of Sales)
b) Calculate the Selling Price per Unit if profit is 20% on total cost.
Q2 (A) A fast-growing electric scooter company has recently expanded production due to increasing demand. However, the CEO notices that despite higher sales, overall profitability is not improving significantly. The finance team suggests implementing budgeting, variance analysis, and performance reports to better understand cost behavior and operational efficiency.
Question:
Explain how Management Accounting techniques can help the company improve planning, cost control, and strategic decision-making in this situation. Support your explanation with relevant examples.
Q2 (B) A consumer electronics company producing Bluetooth headphones reported different profit figures under Marginal Costing and Absorption Costing during the same financial period. The finance manager observed that production was higher than sales, resulting in unsold inventory at the end of the period. The management wants to understand why profit figures differ under the two costing methods.
Question:
Explain how Marginal Costing and Absorption Costing treat fixed manufacturing overheads differently, and how this difference leads to variation in reported profit when production exceeds sales.
Human resource Management
Q1. A rapidly expanding e-commerce startup has been experiencing mismatches between employee capabilities and job roles, resulting in frequent underperformance and morale issues. The HR team, previously focused on generic job postings and annual performance reviews, now wants to leverage job analysis data to directly inform training, recruitment, and performance management systems. However, they lack a structured process to translate complex job analysis findings into actionable HR strategies that can keep pace with the company’s growth and frequent changes in job content. How should the HR team apply job analysis insights to systematically develop and align competency-based recruitment, performance management, and targeted training programs?
Q2 (A) Horizon Tech, a rapidly expanding IT services company, needed to hire 50 professionals across various departments within three months. Its revamped selection process included resume screening, online technical tests, multi-stage interviews, and stringent reference and background checks. While the process successfully met hiring targets with candidates who fit both technical and cultural expectations, some department managers observed that certain niche skills were still underrepresented and suggested further customization of recruitment practices. Evaluate the effectiveness of Horizon Tech’s revised selection process in balancing speed, quality, and role-specific requirements.
Q2 (B) Tech PT, renowned for its corporate training and performance management systems, has experienced declining employee retention rates and mixed results in leadership pipeline development. The company offers a wide array of technical training modules, a career progression framework, wellness initiatives, and performance appraisals linked to rewards. However, team leaders are divided—some argue that career development and succession planning programs are failing to adequately prepare employees for future roles, while others believe wellness and employee engagement are not integrated into talent development. Evaluate how Tech PT can improve the integration of career development and succession planning to enhance overall employee retention.
Legal aspects of business
Q1. A startup electronics retailer has recently signed a large contract to supply custom branded smartwatches to a nationwide fitness chain. The contract specifies exact features and performance standards. However, after initial delivery, the client discovers that a significant percentage of the watches do not match the agreed-upon technical specifications. The client is dissatisfied, threatening legal action and withdrawal from the contract. The retailer’s leadership team must decide how to respond, considering the essential elements of the contract and the remedies available under the Sale of Goods Act, 1930.Apply the legal principles governing conditions and warranties in sales contracts to this scenario. How should the retailer distinguish between a breach of condition and a breach of warranty, and what actions can it take to address the client’s complaints while minimizing legal liability and preserving business relationships?
Q2 (A) A multinational supplier entered into a year-long exclusive distribution contract with an Indian retail chain. Six months into the agreement, the supplier alleges undue influence by senior executives of the retailer at the time of signing, claiming threats were made during negotiations. The retailer insists the contract was signed with free consent and all terms were clear. Both parties now contest the validity of the contract, with the business at risk of supply chain disruption and reputational loss. Assess the competing claims regarding the enforceability of this contract by analyzing the concept of ‘free consent’ and the doctrine of undue influence as per the Indian Contract Act, 1872. Critique the strengths and weaknesses of each party’s position, and recommend how the dispute should be resolved for optimal commercial and ethical outcomes.
Q2 (B) A large logistics company mistakenly credits a sum of Rs.1,00,000 to a vendor’s account instead of the intended recipient. The vendor, aware of the extra funds, uses the money for business operations. Later, the error is discovered, and the company requests the vendor to return the sum. The vendor claims he accepted the payment in good faith and is unwilling to return it without compensation for the operational improvements made. Evaluate the legal obligations of the vendor under Section 72 of the Indian Contract Act, 1872, considering the principles of quasi-contract and unjust enrichment. Critically assess whether the vendor is entitled to retain the benefit and suggest the most equitable resolution in this situation. Justify your position by analysing both parties’ perspectives.
Operations management
Q1 A leading bicycle manufacturer is experiencing an unexpected surge in demand for its newly launched electric bikes due to favorable government incentives. The company currently produces 10,000 units daily but must increase output over the next six months while facing limited warehouse space and constrained resources. The operations manager must modify production schedules and allocate resources carefully to avoid costly last-minute changes, maintain lean inventory, and prevent shortages or overproduction. Identify three specific actions the operations manager should take in adjusting the production schedule and resource allocation for the next six months. Provide justification for each action based on operational efficiency and inventory control.
Q2 (A) A startup is finalizing sourcing decisions for its family-sized kitchen appliance. It must choose between a single high-quality manufacturer offering reliability and branding benefits, and multiple smaller suppliers that reduce dependency risk but increase coordination complexity. With tight margins and strict launch timelines, the sourcing decision is critical to both risk management and profitability. Choose either single sourcing or multiple sourcing as the preferred strategy for the startup. Provide three specific points to justify your choice based on risk management and profitability considerations.
Q2 (B) A leading pharmaceutical company has been producing drugs using an intermittent flow system to handle varying demand and customization. With a new high-demand drug nearing commercialization, top management is considering shifting to a continuous flow system to improve volume and consistency. However, concerns exist regarding flexibility, setup costs, and vulnerability to disruptions. As an operations consultant, recommend whether the company should shift to a continuous flow system for this new drug. Provide three specific points to justify your recommendation based on production efficiency, flexibility, and risk considerations.
Strategic management
Q1 A mid-sized Indian pharmaceutical firm, ‘Natco Pharma’, has historically focused on a cost-focus generic drug strategy, targeting niche therapeutic segments with affordable products. As the industry consolidates and larger multinational firms enter these niches, Natco Pharma sees its market share declining. The management team is contemplating whether to stick with its cost-focus strategy or simultaneously pursue differentiation by introducing value-added features to its drugs (such as enhanced delivery mechanisms). They are wary of the risks of being ‘stuck in the middle. Using Porter’s framework, how should Natco Pharma apply the principles of cost leadership and differentiation to avoid being stuck in the middle? What combination of strategies
and operational changes would enable sustainable competitive advantage in a consolidating, competitive market?
Q2 (A) GreenTech Industries, a mid-sized manufacturer of eco-friendly packaging, has been impacted by a new wave of government regulations limiting emissions (natural environment), while a viral marketing campaign is causing their primary consumer base to demand even greener products (societal environment). At the same time, their suppliers have hiked prices due to rising raw material scarcity (task environment). The leadership must decide where to invest their limited resources for maximum impact. Critically evaluate how the executive team at GreenTech Industries should prioritize their response strategies when faced with simultaneous changes in environmental regulations (natural environment), rising eco-conscious consumer demands (societal environment), and increased supplier costs (task environment).
Q2 (B) A diversified conglomerate with established interests in food processing, textiles, and construction materials is considering expanding into adjacent (related diversification) sectors, as well as exploring unrelated industries such as fintech and digital healthcare. With market conditions changing swiftly, executives are debating which diversification path would better insulate the firm while positioning it for future growth. You are asked to assess the merits and challenges of related and unrelated diversification in this context and provide a well-justified recommendation to sustain competitive advantage.
